老师好，这道题A选项的数字怎么算出？

NO.PZ2016012101000126问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?A.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.is correct.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only current investments with the level of current liabilities shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.解析从FY10到FY14，current ratio从0.71变为0.75，显示公司的流动性增强，A和B都是长期偿债能力指标，所以都不对。对应题目是拿什么除以什么 long term bt/totasset吗

NO.PZ2016012101000126问题如下The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?A.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.is correct.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only current investments with the level of current liabilities shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.解析从FY10到FY14，current ratio从0.71变为0.75，显示公司的流动性增强，A和B都是长期偿债能力指标，所以都不对。从定义出发，A和B已经错了

NO.PZ2016012101000126 问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity? A.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27. B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4. C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75. is correct.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only current investments with the level of current liabilities shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.解析从FY10到FY14，current ratio从0.71变为0.75，显示公司的流动性增强，A和B都是长期偿债能力指标，所以都不对。 请问c的分母是什么？

NO.PZ2016012101000126 问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity? A.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27. B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4. C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75. is correct.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only current investments with the level of current liabilities shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.解析从FY10到FY14，current ratio从0.71变为0.75，显示公司的流动性增强，A和B都是长期偿债能力指标，所以都不对。 comparing only current investments with the level of current liabilities shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. 这句话是想表达啥，和有关么

NO.PZ2016012101000126 问题如下 The ta in Exhibit 1 appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity? A.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27. B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4. C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75. is correct.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only current investments with the level of current liabilities shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.解析从FY10到FY14，current ratio从0.71变为0.75，显示公司的流动性增强，A和B都是长期偿债能力指标，所以都不对。 如题，除了coverage不是衡量短期流动性之外。这个coverage的数字咋算。。。